Key Benefits:
Prime Minister,
On the report of the Minister of Social Affairs, Labour and Solidarity and the Minister of Health, Family and People with Disabilities,
Given the Code Social security, including books Ier, II and IX;
Given the Labour Code;
In view of the general tax code;
In view of the opinion of the board of directors of the Central Agency of Social Security Institutions as of 17 December 2003,
Clipping:
In Title III of the Book I of the Code of Social Security (Part 3: Orders), it is inserted, after Chapter III, a Chapter IIa worded as follows:
" Chapter IIa
"Modernizing and simplifying
collection of contributions
" Section 1
" Modernization and simplification of
formalities for businesses
" Art. D. 133-5. -I.-The employer who fulfils the conditions laid down in Article L. 133-5-3 shall accede to the job title by means of a form approved by the Minister responsible for social security which he obtains from the Union for the recovery of Social security contributions and family allowances that he or she reports to or from the competent national centre for his or her professional
. The number of staff provided for in Article L. 133-5-3 shall be set at 10 employees
Calculation of the workforce And the duration of activity in the undertaking referred to in Article L. 133-5-3 shall be determined as follows:
" 1 ° With regard to permanent jobs, the limit on the number of employees is assessed in relation to the number of employees at 31 December of the preceding calendar year or, in the absence of employment of an employee in the previous year, on the date on which the company requests the benefit of the device;
" 2 ° As regards casual employment, for appraisal Of the limit of one hundred days, shall be taken into account for each calendar day worked in any of the establishments of the undertaking, irrespective of the number of hours of daily
. II. -Prior to the use of the job title, the employer must fill out an employee identification component which has been issued to him by a national employment-business centre established by the I of Article D. 133-5-2.
" The employee identification component shall include the following particulars:
" 1 ° Employee notices:
" -all the particulars provided for in Article R. 320-2 of the Labour Code;
" 2 ° Mentions for Job:
" -nature of the contract: fixed-term or fixed-term contract, with indication in this case of the ground of appeal and the end date of the contract;
" -job duration;
" -duration of trial period;
" - Employment category, nature of employment, level of employment (hierarchical level and coefficient);
" -applicable collective agreement;
" -indication, if any, of a first hiring in the institution;
" -features of the Contract if applicable;
" -the accident rate of the work;
-possible practice of an abatement;
" -the foresight rate if it is specific to the employee;
" -liability for the payment of transportation if applicable;
" -the The postal code of the place of business of the activity if it is different from that of the institution's head office;
" 3 ° Signature of employer and employee.
" To comply with the obligations relating to the surrender of the employment contract, a copy Of this document must be transmitted by the employer to his employee within the time limits laid down by the Labour
. III. -If at the time of hiring a contract of employment has been signed in the forms provided for in Articles L. 121-1, L. 122-3-1 or L. 212-4-3 of the Labour Code, the clauses provided for in this contract shall be authentic.
" Art. D. 133-5-1. -The job-business title consists of a social component including the following:
" 1 ° Employee notices:
" -first and last name;
" -registration number in the directory of natural persons or, failing that, Date of birth;
" 2 ° Activities relating to activity and remuneration:
" -period of employment;
" -number of days or hours paid;
" -set of compensation elements;
" -the base Lump sum deduction, if applicable;
" -where applicable, total absence days and details, by nature, of these absences;
" -amount of professional fees;
" 3 ° Date of payment of salary and signature of Employer.
" Art. D. 133-5-2. -I.-Organizations entitled to implement the job title are:
" -Central Agency of Social Security Organizations;
" -unions for collecting social security contributions and family allowances;
" -the national centres for the processing of the employment-enterprise title managed by bodies responsible for recovery of the general social security system designated by order of the minister responsible for social
. II. -The competent national job title processing centre shall calculate all social contributions and contributions of legal or conventional origin as well as the establishment of certificates of employment intended to be Remissions to affected employees. This certificate shall be used to justify the entitlement to social security benefits, the benefits provided for in Article L. 351-1, and supplementary retirement; its rebate shall be substituted for that of the pay
. To ensure these operations :
" -the employee identification components shall be sent to him within the period laid down in the first paragraph of Article R. 320-3 of the Labour Code;
" -the social components are addressed to him, in the case of casual employment, at the latest Within the eight working days following payment of the remuneration. When it comes to permanent jobs, they are sent to him before the twentieth day of the month of activity.
" III. -The National Treatment Centre shall issue the certificate of employment, within five working days following receipt of the social component, to the employee in the case of casual employment, to the employer in the case of permanent
. IV. -For permanent employment, the national treatment centre shall notify the employer of a statement of the sums due simultaneously to the certificate of employment provided for in III above
For casual employment, this count is sent to the employer in the Following conditions:
" -where the social dimension has been received up to the fifteenth day of a month, the count shall be sent on the sixteenth day of that month;
" -where the social dimension was received after the fifteenth day of a month, the count is Sent the sixteenth day of the following month.
" Art. D. 133-5-3. -The use of the job title is, for the employees employed by this title, to be reported to all the authorities or bodies concerned under Articles R. 243-10, R. 243-13, R. 243-14 and R. 312-4 of the present Codes, Articles R. 351-2, R. 351-3 and R. 351-4 of the Labour Code and Article 87 of the General Tax Code, as well as the declarations provided for the application of the provisions of Articles R. 241-1 and R. 241-48 of the Labour Code relating to Health services at work and the declarations prescribed by the institutions referred to in Book IX of this Code and, where appropriate, the declarations prescribed by the bodies referred to in Article L. 223-16 of the Labour
. Art. D. 133-5-4. -All contributions and contributions due in respect of the use of the employment-business title shall be recovered and controlled by the recovery body of the general social security system of which the employer is
. However, by Derogation from the provisions of Article R. 243-6, the employer shall pay the amount of contributions and contributions in the first eight days of the calendar month following the month in which the sums due have been
to it. The payment of Contributions and social contributions due to the use of the employment-business title may be made by bank or postal check or by means of an interbank payment or automatic debit. "
Failing to conclude the agreements provided for in the last paragraph of Article L. 133-5-3, the arrangements for the transmission of declarations and distribution of payments shall be governed by the following provisions:
The operations for the transmission of information and the corresponding amounts of contributions and contributions referred to in the last paragraph of Article L. 133-5-3 do not give rise to collection of management fees.
Agreements between agencies Member States managing the different schemes referred to in the last paragraph of Article L. 133-5-3 may provide, in the event of the employer's accession to the automatic levy, a separate levy scheme for the benefit of each of the bodies The
and contributions received by the collection agencies for the benefit of the other schemes shall be centralized on a monthly basis in the accounts of the Central Agency of the Security Bodies. For the benefit of the national bodies concerned by these contributions and contributions.
In the first fifteen days of each month, the Central Agency of Social Security Bodies shall make available to the national bodies concerned a Allowance equal to 95 % of the amount of contributions and contributions liquidated for their account in the previous month.
The adjustment payment shall be made within two months of the provision of the allowance.
Minister of Social Affairs, Labour and Solidarity, Minister of Economy, Finance and Industry, Minister of Health, Family and Disability and Secretary State to small and medium-sized enterprises, trade, craft trades, professions and consumption shall each be responsible for the execution of this Decree, which shall be published in the Official Journal of the Republic French.
Done at Paris, February 9, 2004.
Jean-Pierre Raffarin
By the Prime Minister:
The Minister of Business Social,
du travail et de la solidarité,
François Fillon
The Minister of the Economy,
Finance and Industry,
Francis Mer
The Minister of Health, Family
, and People Disability,
Jean-François Mattei
The Secretary of State
to small and medium-sized enterprises,
to business, crafts,
to the liberal professions
and consumption,
Renaud Dutreil
